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UNITED STATES v. DRESSER INDUSTRIES, INC.

No. 20018.

324 F.2d 56 (1963)

UNITED STATES of America, Appellant, v. DRESSER INDUSTRIES, INC., Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied December 17, 1963.

Attorney(s) appearing for the Case

William M. Rivkind, Atty., Dept. of Justice, Dallas, Tex., John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Washington, D. C., H. Barefoot Sanders, U. S. Atty., Dallas, Tex., Michael Smith, David O. Walter, Attys., Dept. of Justice, Washington, D. C., for appellant.

William P. Fonville, Dallas, Tex., for appellee.

Before CAMERON and BROWN, Circuit Judges, and WHITEHURST, District Judge.

CAMERON, Circuit Judge.

This case involves the question whether money received by the taxpayer1 qualifies for capital gains treatment. The court below held for the taxpayer, awarding judgment in the amount of some ninety thousand dollars, and the government appeals.

The facts underlying this controversy are not in material dispute, most of them being stipulated. Taxpayer owned two patents relating to radioactivity oil well surveying...

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